Simple draft application requesting the dropping of GST proceedings initiated via SPL-03 under Section 128A, including compliance details and legal support.
Dated : xx xx xxxx
To,
The Proper Officer,
The Superintendent,
Jurisdictional Range, Division,
[Zone/Commissionerate],
CGST Department,
Delhi – 110001.
Subject: Request for dropping of proceedings initiated via SPL-03, under Section 128A in respect of Order under Section 73
Respected Sir/Madam,
I, [Name of the Taxpayer], having GSTIN [XXXXXXXXXXXXX], am a registered person under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “Act”). This representation is with reference to the intimation received in Form SPL-03, bearing reference number [xxxxxxxxxx] dated [dd/mm/yyyy], issued pursuant to the original demand order passed under Section 73 of the CGST Act, in respect of order no. [xxxxxxxxxx] for FY 2017-18 to 2019-20 for excess claim of ITC and reversal of ITC from cancelled dealers amounting to Rs [xxxxxxxxxx] which was paid through DRC-03 bearing reference number [xxxxxxxxxx] on [xxxxxxxxxx].
Facts and Background:
- A demand order was passed under Section 73 of the CGST Act on [dd/mm/yyyy], determining tax liability of Rs [xxxxxxxxxx] along with interest and penalty.
- Being aggrieved by the said order, an appeal was preferred before the Appellate Authority in Form GST APL-01.
- However, after due consideration, the said appeal was withdrawn voluntarily on [dd/mm/yyyy], in the interest of finality and to avail the benefit of Section 128A.
- Thereafter, intimation was issued in Form SPL-03, and I have duly filed my comprehensive reply in Form SPL-04 on [dd/mm/yyyy], complying with all required disclosures and supporting documents.
Eligibility under Section 128A – Fully Complied:
It is humbly submitted that all requisite conditions for disposal of the proceedings under Section 128A stand fully complied with:
| Condition under Section 128A | Compliance Status |
| Demand originated under Section 73 | Yes |
| Full payment of tax | Yes |
| No element of fraud | Yes |
| Appeal has been withdrawn | Yes |
| Detailed reply filed in SPL-04 | Yes |
Legal Support and Jurisprudence:
➢ Section 128A of the CGST Act, inserted via the Finance Act, 2023 (effective from 01.10.2023), specifically allows closure of cases where tax dues are paid, appeal is withdrawn, and no fraud is alleged.
➢ CBIC Circular No. 200/12/2023-GST dated 01.10.2023, clarifies that minor breaches under Section 73 can be settled under Section 128A to encourage resolution and ease of doing business.
Prayer for Issuance of SPL-05:
In view of the above facts and compliance, it is earnestly requested that:
✓ The reply filed in Form SPL-04 may kindly be accepted and proceedings initiated via SPL-03 be dropped,
✓ An order in Form SPL-05 may be issued, confirming disposal of the case under Section 128A of the CGST Act, 2017.
This will promote certainty and encourage voluntary compliance under the GST regime.
Thanking you.
Yours faithfully,
Name
Tax Payer
Mobile No. :
Enclosures:
Copy of SPL-03
Copy of SPL-04 and acknowledgment
Copy of Section 73 Order
Copy of APL-01 and proof of withdrawal
Proof of payment of tax
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